Directions for processing of requests for post shipment amendments

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....that after goods have been exported, the Department is receiving a large number of requests for amendment in the Shipping Bills. As per Section 149 of the Customs Act, 1962, no amendment shall be allowed after the goods have been exported except on the basis of the documentary evidence which was in existence at the time the goods were exported. 2. Accordingly, it has been decided that all reques....

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....shall then put up the file to the Superintendent concerned c) The Superintendent concerned shall thoroughly scrutinize the correctness of the amendment sought by the Exporter and forward the file to the concerned ACs/DCs alongwith comments whether the conditions of Section 149 of Customs Act, 1962 are fulfilled or not. He shall also record a specific finding whether the error has crept on accou....